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LABUTÍ PÍSEŇ DANĚ Z NABYTÍ NEMOVITÝCH VĚCÍ.
- Source :
- Acta Universitatis Carolinae Iuridica; 2022, Vol. 68 Issue 4, p7-14, 8p
- Publication Year :
- 2022
-
Abstract
- The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes. [ABSTRACT FROM AUTHOR]
- Subjects :
- INDIRECT taxation
REAL property tax
DIRECT taxation
TAXATION
Subjects
Details
- Language :
- Czech
- ISSN :
- 03230619
- Volume :
- 68
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Acta Universitatis Carolinae Iuridica
- Publication Type :
- Academic Journal
- Accession number :
- 160726021
- Full Text :
- https://doi.org/10.14712/23366478.2022.42